Usaha Dagang (UD) is a business entity owned by only one owner, whose shares are owned by one owner, there is no separation between the owner’s wealth and the business’s ability to own, and if the business is in bankruptcy then, the owner also participates in the bankruptcy. Because the shares are owned and the costs of all forms are owned by individuals, no one has the right to regulate the owner of UD, so that the form of laws and regulations that apply depends on the owner of UD. So what is the difference between UD referred to in this paper and its own business or entrepreneurship, the goal is that we should have a business identity, but UD is not a legal entity.